Study Of The Environmental Tax Law System

Environmental taxes means to levy taxes from all units and individual who develop, utilize environmental resources or discharge of the pollutant to the environment, according to the intensity of developing, utilizing resources or the intensity of polluting the environment to levy each kind of environmental taxes.In addition to having the characteristics of Constancy, compulsory and free, environmental taxes also have the unique characteristic such as wide levy scope, tax used to special goal, scientific and technical characteristic and specific purpose, such as distinguishing it from other taxes unique features; environmental taxes must be regulated by environment taxes law. Because of the important economic and social values,environmental taxes have direct control, financial subsidies, licensing,environmental charges levied by the environmental protection ,can not have the means to the value of advantages in the use of resources, environmental protection.Environmental taxes law system bases on external legal theory, public commodities theory, rights and obligations theory and the theory of sustainable development theory.Currently, developed countries have established a relatively complete legal system of environmental taxes revenue ,through the levies of a variety of environmental taxes, on the original taxes for the benefit of environmental constraints such as the adjustment of tax measures and through encouraging environmentally friendly behavior to environmental product,environmental technology, environmental investment, environmental behavior and other areas of tax incentives encouraging environmental taxes measures . In addition to effectively safeguard the resources and the environment, but also for the protection of resources and environment provide important experience and insight : Legislation on environmental taxes, the levy of environmental taxes to the progressive implementation; design suitable to its national situation with the manipulation of the legal system in environmental taxes; a variety of means to coordinate with the environmental protection, the establishment of the mixed system; the greening of the existing tax to levy various environmental taxes; central and local environmental taxes levy authority should be clear and precise; taxes should be earmarked; the tax department and other departments should cooperate; fulfill its international obligations and so on.China's current legal system of environmental taxes revenue both have taxes and fees. On the taxes , China has no specific environmental taxes law. In China's existing taxes system, through the consumption tax items and set up specially resource taxes, land using taxes, farming take taxes, and other taxes on the need to restrict the products or conduct binding in environmental taxes revenue and the measures adopted by the increment taxes, business taxes, foreign and domestic income taxes, personal income taxes and other taxes provided for the reasonable use of resources, environment protection products and practices to give tax exemptions, tax incentives and tax refund of the tax incentive environment measures effective protection of the resources and the environment. The charges through sewage charges environment for the implementation of fees, the protection of the environment is effective. But because of the lack of specialized environmental tax system , China's current legal system of environmental taxes and charges lack a systematic and scientific significance; it is far from meeting the economic development and the need for environmental protection;so,it need to be perfected.In view of the existing shortcomings of legal system of environment revenue , the model other country utilization environmental taxes revenue law system development economy, the success of environmental protection experience and improve China's legal system of environmental revenue, revenue should be earmarked in the environment, such as the guiding principle of tax law, from the following aspects : first is to improve the binding of revenue measures. Specific : to expand the consumption taxes scope and improve its tax and the consumption tax to increase environmental protection efforts; reform customs taxes, on the import of environmental unfriendly products and our exports to spend a lot of resources, the raw materials used, using the higher rate of tax; adjust resources taxes and the resources tax to be levied by the regulatory purpose of differential income resources into protecting resources, rational development and use of resources, under the premise of combining resources to regulate fees, implemented the tax to change the charge, to expand resources taxes scope and improve the tax burden, adjustment of the tax resources' links to redefine its taxable basis; adjustment of urban land-use tax and farming use tax, and improve its levies level and reduce the tax projects. Secondly, we will improve the environment by encouraging revenue measures. Specific : strengthening environmental tax incentives to the systemic, to enhance its scientific. In addition to the existing tax exemptions, tax rebates and other incentives to retain and implement the principle of prevention. will focus on the comprehensive utilization of resources and afterwards to encourage tax preferences gradually shift to the production of environmentally friendly products, use, environmental technology, environmental protection and other aspects of investment support in advance of tax concessions. And the existing provisions of the environmental taxes favorable measures on the basis of the tariff, land value-added tax, contract, stamp duty and other taxes increased tax incentives for environmental measures, and preferential measures to strengthen the coordination and cooperation; make full use of accelerated depreciation, investment credits and other forms of indirect concessions, increase corporate income tax preferences practices; abolish the environmental protection adverse tax concessions. Third, reform the sewage system, the selective implementation of the tax change to be the charge. Specific to water pollution charges change to be water pollution tax ,costs of air pollution fees into air pollution tax ,solid waste pollution fees to solid waste pollution tax, and introduction it into a new environmental taxes. Finally, the levy of environmental taxes as environmental tax system in the main tax category. Specifically including : environmental protection tax base on tax scientific design. China has environmental tax should be designed to water pollution tax, atmospheric pollution tax, garbage pollution tax, when the condition is ripe, we may consider levy other environmental pollution taxes; design the environmental tax on the elements ; establish an environmental protection tax implementation of the corresponding measures.